Home Case Index All Cases GST GST + HC GST - 2022 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 978 - HC - GSTNon-payment of GST - manufacture and sale of flavoured Supari, Sweet Supari and Chewing Tobacco - offence punishable under Section 132(1)(a), (d), (f), (g), (j) and (k) - HELD THAT - Issue notice. Ms. Suhani Mathur accepts notice on behalf of the respondents. List the matter for hearing on 22.04.2022 - In the meantime, the petitioners shall join the investigation without fail on 21.03.2022 and thereafter, on 23.03.2022 at 11 30 a.m. After that the petitioners shall join the investigation as and when they are so summoned by the officials of the department. The copies of the summons be also sent to the briefing counsel for the petitioners, namely, Mr. Prakhar Sharma.
Issues:
1. Anticipatory bail application filed by the petitioners against arrest by the GST department for alleged GST evasion related to manufacturing and selling of specific products. Analysis: The judgment pertains to anticipatory bail applications filed by three applicants - Shashi Kant Pandey, Krishna Kant Pandey, and Laxmi Kant Pandey. The prosecution alleges that the applicants are involved in manufacturing and selling flavoured Supari, Sweet Supari, and Chewing Tobacco without paying the requisite GST, which is punishable under various sections. The applicants had initially obtained interim protection but subsequently had their anticipatory bail applications dismissed. Consequently, they approached the High Court seeking anticipatory bail. The High Court, after hearing the submissions, issued notice to the respondent and directed the filing of a status report/reply within three weeks. The matter was listed for a hearing on a specific date. The Court ordered the petitioners to join the investigation on specified dates and emphasized that failure to comply could lead to the department seeking cancellation of the interim protection. However, until the next hearing, no coercive steps were to be taken by the respondent against the petitioners, provided they cooperated with the investigation as directed. This judgment highlights the legal process of seeking anticipatory bail in cases related to alleged GST evasion. It underscores the importance of cooperation with the investigation and the consequences of non-compliance, while also ensuring protection from coercive actions until the next hearing date.
|